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CGT Still Crazy After All These Years
Published on 24 Feb 1999 | Took place at Hotel Sofitel, Melbourne, VIC
This seminar provides the opportunity to consider the latest developments in CGT law, particularly as it applies to companies and corporate groups.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Every step you take: CGT and anti-avoidance rules
Author(s):
Mark POOLE
Topics include loos asset rollovers; capital benefit rules (ss45 to 45C); rebatable dividend adjustments.
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CGT issues in corporate reorganisations: Case study solution
Author(s):
Amanda LECKIE,
Tony MORGANTI
Case study solutions for issues in corporate reorganisation.
Materials from this session:
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Issues in corporate reorganisation
Author(s):
Michael ANDREW
Topics include: asset transfer and value shifting; share buy-backs; liquidations.
Materials from this session:
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Money can't buy me love: The market value substitution rule
Author(s):
Grant CATHRO,
Chris SIEVERS
Topics include: when can the commisioner look beyond the terms of the agreement; has consideration been allocated to all relevant CGT events; understanding the proper legal effect of the transaction; sham transactions; market value substitution rules; cost base of a CGT asset; Burrill's case and market value.
Materials from this session:
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Life after the Orica decision
Author(s):
Michael CLOUGH
Topics include: background and summary of high court decision, including the decisions of Justice Gummow, Justice Callinari, Brennan CJ; capital gains ramifications of the Orica decision: debt defeasance, and scope of the decision.
Materials from this session:
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